GSTR-1 filing requirement for taxpayers in Jammu and Kashmir and Ladakh extended to permit delayed reporting of outward supplies. Registered persons with principal place of business in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir or Ladakh must furnish details of outward supplies in FORM GSTR-1 for the October-December 2019 quarter under the Central GST Rules; such returns may be furnished until 24th March 2020. The amendment to Notification No. 31/2019 is issued under the State GST Act and is deemed effective from the 31st day of January 2020.
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GSTR-1 filing requirement for taxpayers in Jammu and Kashmir and Ladakh extended to permit delayed reporting of outward supplies.
Registered persons with principal place of business in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir or Ladakh must furnish details of outward supplies in FORM GSTR-1 for the October-December 2019 quarter under the Central GST Rules; such returns may be furnished until 24th March 2020. The amendment to Notification No. 31/2019 is issued under the State GST Act and is deemed effective from the 31st day of January 2020.
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